Accounting Financial Reporting / IFRS / GAAP

GAAP 2015 Volume D: UK Reporting - IAS 39 and related Standards

By Deloitte Touche Tohmatsu
Wolters Kluwer U.K. (formerly CCH) February 2015

Specifications

ISBN-13
9781847989734
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
February 2015
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Financial instruments are a hugely complex area, but this volume clearly explains the application of IAS 39 and related financial instrument Standards. With practical examples written by technical experts who understand the complexities, you will want this volume at your side.

Chapter listing for this title:

  • Scope
  • Financial assets
  • Financial liabilities and equity
  • Derivatives
  • Embedded derivatives
  • Measurement
  • Fair value measurement of financial instruments
  • Recognition and derecognition
  • Hedge accounting - basics
  • Hedge accounting - complex
  • Hedge accounting - examples
  • Disclosure
  • First-time adoption of IFRSs

Table of Contents

  1. Scope
  2. Financial assets
  3. Financial liabilities and equity
  4. Derivatives
  5. Embedded derivatives
  6. Measurement
  7. Fair value measurement of financial instruments
  8. Recognition and derecognition
  9. Hedge accounting - basics
  10. Hedge accounting - complex
  11. Hedge accounting - examples
  12. Disclosure
  13. First-time adoption of IFRSs
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